(7) If the society fails to make the amendment under subsection within the time
specified, the Registrar may, after giving the society an opportunity of being heard,
make and register the amendment, and issue to the society a certified copy of the
amendment.
(8) With effect from the date of registration of an amendment under subsection
(7) the articles or rules of a society shall be deemed to have been duly amended and
the articles or rules as amended shall, be binding on the society and its members.
(9) Any society aggrieved by any amendment of its articles or rules made under
sub-section (7) may appeal to the Minister against the amendment within two
months of the date of the issue of the certified copy of the amendment.
(10) Any member of a registered society may appeal to the Minister, in writing
against any refusal by the Registrar to register any amendment to the articles or rules
of the society.
68. Act e.t.c to be kept and list of members open for inspection
Every registered society shall keep a copy of this Act and of the regulations made
thereunder and of its articles or rules and shall have a list of its members open to
inspection by any person, free of charge at all reasonable times during business
hours at the office of the society.
Financial Provisions relating to Societies
69. Audit, annual returns and accounts
(1) The executive committee of a registered society shall cause the accounts of
the society to be audited at least once in every year by an auditor appointed by the
Annual General Meeting and approved by the Registrar.
(2) Where the registered society is unable to appoint an auditor, the Registrar
may appoint the auditor for the society and the cost of the audit shall be borne by
the society.
(3) Audits shall be conducted in accordance with generally accepted
professional audit standards and in addition include audit of management efficiency.
(4) An auditor appointed under this section shall have access to all books,
accounts, papers and securities of a registered society, and every officer of the
society shall furnish such information in regard to the transactions and working of
the society as the auditor may require.
(5) The auditor shall have power, where necessary—
(a) to summon, any officer, agent, servant or member of the society whom the
auditor has reason to believe can give information in regard to the
transactions of the society or the management of its affairs;